Local authorities in England and Wales are now able to impose a levy on most types of new development in their areas through the Community Infrastructure Levy Regulations 2010.  (CIL)

The levy can only be imposed on new buildings and extensions over 100 square metres of gross internal floor space.

Liability for CIL

The owner of land will be responsible for paying CIL unless another party volunteers to pay the CIL by assuming the liability. The tax becomes due immediately upon commencement of development but it may be possible to pay by installments.

Charging authorities will issue applicants with a CIL liability notice on the grant of planning permission

For more information go to:-

http://www.planningportal.gov.uk/england/professionals/policy/reform/pla…